Yes - A rifle with a barrel shorter than 16" is considered a SBR and needs to submit paperwork to the ATF along with $200 for the tax stamp.
Your looking at a 14.5" barrel, if you use the correct flash hider and pin/weld it to make the barrel 16" long then its not NFA and you dont have to do paperwork and the tax.
You need a minimum barrel length of 16". Anything shorter becomes an "SBR" and is NFA
14.5 with a removable flash hider does not count. The flash hider or compensator has to be permanently mounted to the end of the barrel.
That's why others have said you should just go with a 16" barrel from the start since it allows you to change out your flash suppressors or whatever else you want to put on the end of the rifle.
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